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When you want a concise overview of issues and concepts central to running a successful ESOP, look no further than our ESOP Briefs. Written by the experts on The ESOP Association’s Advisory Committees, these documents offer rock-solid data and veteran insights that will get you started on the path to ESOP success, whether you are just considering an ESOP or have had one in place for years.

All these briefs are absolutely free to our members!

Click the links below to download your copy. 

ESOP Brief 1 Page 1
(Mostly) Members Only

Introductory Briefs

These briefs offer a high-level overview that will introduce you to key ESOP concepts. These concise documents are well suited for those considering an ESOP, and for sharing with employee owners at annual stock meetings, Employee Ownership Month events, and onboarding meetings. The first brief (What is an ESOP?) is available for free to the public. All other briefs are free for Association members.

1. What is an ESOP?
2. How To Establish An ESOP
3. Tax Advantages For Business Planning
4. The ESOP Tax Free Rollover
5. ESOP Financing
6. The Benefits of Employee Stock Ownership
7. The ESOP as an Employee Benefit
8. ESOP/401(k) Plans
9. Employee Ownership and Corporate Performance
10. The Policy Of Broadened Ownership
Members Only

Executive-Level Briefs

This collection of briefs offers technical insights targeted to executives and trustees seeking a foundational understanding of the financial and administrative issues involved in ESOP management. Whether you are launching an ESOP or moving into a new stage of ESOP administration (such as managing repurpose obligations), these documents can help you get started.

11. Voting Rights of ESOP Stock
12. ESOP Diversification
13. ESOPs & S Corporations
14. The Valuation Of ESOP Stock
15. Valuation for ESOPs in S Corporations
16. ESOP Accounting
17. ESOP Dividends
18. ESOP Distributions
19. ESOP Fiduciary Issues
20. ESOP Repurchase Obligation
21. The Impact of the Repurchase Obligation
22. Repurchase Obligations and Valuations
Using Convertible Preferred Stock in ESOPs
24. Treatment of ESOP Transaction Debt (Coming Soon)
25. Integrated Relationships of ESOP Repurchase
26. Control Premium Issues
Impact of Repurchase Obligation on Share Price
Valuing Synthetic Equity